Madras High Court
WP/38177/2026 of Tvl.J.T. CONSTRUCTIONS Vs The State Tax Officer (ST) on 1 October 2026
WP No. 38177 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 01.10.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 38177 of 2026
and W.M.P. No.42897 of 2026
CNR: {HCMA012056872026}
Tvl.J.T. Constructions,
GSTIN.33AAIFJ5346C1ZN,
Rep.by its Partner/Authorised Signatory, J.Johnson,S/o.Jacob No.1,B5,Brindavan Apartments, Circular Road,Kodambakkam, Chennai-600 024
..Petitioner
Vs
1. The State Tax Officer (ST),
Kodambakkam Assessment Circle,
No.1,4th Floor,PAPJM Annex Building,
Greams Road,Chennai-600 006
2. The Joint Commissioner (ST),
Chennai Central Division,
Commercial Taxes Department,
3. The Commissioner of Commercial Taxes, Commercial Taxes Department, Ezhilagam, Chepauk, Chennai 600 005
..Respondents
Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus to call for the records relating to the impugned assessment order dated 08.09.2025
passed by the first respondent in respect of GSTIN No.33AAIFJ5346C1ZN
for the financial year 2020-21, and quash the same, including the consequential demand/FORM GST DRC-07, as being illegal, arbitrary, contrary to the provisions of the TNGST Act, 2017 and CGST Act, 2017,
WP No. 38177 of 2026
and consequently direct the first respondent to undertake fresh adjudication in accordance with law after furnishing all the materials relied upon by the department, permitting the petitioner to file detailed objections and affording a reasonable and effective opportunity of personal hearing.
For Petitioner:
Ms.T.Dharani
for Mr.N.Inbanathan
For Respondents:
Ms.G.Dhana Madhri,
Special Government Pleader (Tax)
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ORDER
An order dated 08.09.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.
2. Ms.G.Dhana Madhri, learned Special Government Pleader (Tax), accepts notice for the respondents.
3. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 25% of the disputed tax demand under the impugned order as a condition for remand. An endorsement to that effect is made on the bundle.
4. Subject to the remittance of 25% of the disputed tax demand, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned order is set aside and the matter is remanded for re- consideration. After providing a reasonable opportunity to the petitioner,
WP No. 38177 of 2026
a fresh order shall be issued within five months from the date of remittance of 25% of the disputed tax demand. Subject to fulfillment of the above condition, the bank attachment, if any, relating to the impugned order shall stand raised.
5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 01.10.2026 Index: Yes/No Neutral Citation: Yes/No mmi To
1. The State Tax Officer (ST), Kodambakkam Assessment Circle, No.1,4th Floor,PAPJM Annex Building, Greams Road,Chennai-600 006.
2. The Joint Commissioner (ST), Chennai Central Division, Commercial Taxes Department,
3. The Commissioner of Commercial Taxes, Commercial Taxes Department, Ezhilagam, Chepauk,
WP No. 38177 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 38177 of 2026 01.10.2026